[북션] 2015년 3월 첫째주 회계사/CPA 신간교재안내

<div align="center"><a href="http://www.booktion.kr" target="_blank" class="tx-link"><img src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fbanner%2Fbooktion_wide.jpg"></a><a href="http://www.booktion.kr" target="_blank">신림동 고시촌 </a><a href="http://www.booktion.kr" target="_blank" class="tx-link">최.대.규.모</a><a href="http://www.booktion.kr" target="_blank">, 북까페ㆍ고시ㆍ로스쿨ㆍ공무원ㆍ대학교재ㆍ초중고 학습서ㆍ일반서적 !</a><div><hr style="border: black 0px none; border-top: black 1px solid; height: 1px"></div> <table style="border-style: none; text-align: left; width: 500px;" border="0" cellpadding="3" cellspacing="2"> <tbody> <tr style="font-weight: bold;" align="center"> <td style="color: black; border-style: none none solid; border-width: 2px; background-color: rgb(250, 244, 192);">회계사/CPA 신간교재</td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189778&s_order=" target="_blank">ㆍEdge 엣지 세법(2015)[제4판] (유은종,정우승)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189779&s_order=" target="_blank">ㆍ세법 스타트 (정우승,유은종)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189897&s_order=" target="_blank">ㆍIFRS 회계원리[제6판] (송충석,송동섭,성용운)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189790&s_order=" target="_blank">ㆍ세무회계연습 2(2015) (강경태)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189685&s_order=" target="_blank">ㆍ세무회계연습 2: 소득세 부가가치세 상속세 및 증여세(2015)[제4판] (정우승)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189682&s_order=" target="_blank">ㆍIFRS 중급회계 2 (2015)[제3판] (김기동, 김태동)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189794&s_order=" target="_blank">ㆍ2015 세무회계연습 [법인세] (이철재, 선성관)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189564&s_order=" target="_blank">ㆍ2015 세무회계연습 1 : 법인세법 (주민규)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189565&s_order=" target="_blank">ㆍ2015 핵심정리 세법 (각 세법의 핵심이론 수록!) (이철재, 주민규)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190017&s_order=" target="_blank">ㆍ세무회계연습 2(2015) (정재연,이승철,이승연)</a></td> </tr> <tr> <td style="font-weight: bold;"><a href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190016&s_order=" target="_blank">ㆍ세법입문(2015)[제3판] (이승원)</a></td> </tr> </tbody> </table> </div> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189778&s_order="><big>■ Edge 엣지 세법(2015)[제4판]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F20152271650262ZR5YS29XXOEXDLV.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">9,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">8,100원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 81원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">유은종,정우승</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">상경사</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.03.03</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189778&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1">세무사 1차 시험에만 출제되는 세법을 위한 수험서. ''국제조세조정에 관한 법률'', '' 국세징수법'' 및 ''조세범 처벌법''에 대한 이론을 정리하고 다양한 문제를 제시한다. </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189779&s_order="><big>■ 세법 스타트</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F2015227165220A7ZD70AH55WN6LU4.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">15,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">13,500원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 135원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">정우승,유은종</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">상경사</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.03.02</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189779&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">■ 세법을 처음 접하는 분들을 위한 세법 입문서!<br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">이 책은 세법을 처음 접하는 분들, 특히 세법 공부를 논리적으로 체계적으로 시작해야 하는 다음의 분들을 대상으로 쓰여진 세법입문서입니다.<br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">● 대학에서 교양과목이나 전공과목으로 세법을 처음 공부하는 대학생<br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">● 공인회계사 및 세무사 시험 대비 목적으로 세법을 처음 공부하는 수험생<br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">● 국세청 및 세무서에 세무 관련직으로 신규임용된 세무공무원<br style="margin: 0px; padding: 0px; border: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; color: rgb(62, 62, 62); font-family: 돋움, Dotum, AppleGothic, sans-serif; line-height: 20px;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">● 기업체에 회계 및 세무 관련직으로 신규채용된 신입사원</td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189897&s_order="><big>■ IFRS 회계원리[제6판]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F20153310012ZR5YS19XWOEXCLV.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">32,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">28,800원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 288원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">송충석,송동섭,성용운</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">세학사</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.28</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189897&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"> </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189790&s_order="><big>■ 세무회계연습 2(2015)</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F201532144853VSKYSLV2QQH8Q6FP.bmp"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">27,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">24,300원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 243원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">강경태</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">샘앤북스</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.27</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189790&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.5; color: rgb(102, 102, 106);">세무회계연습에 보내주시는 변함없는 성원에 머리숙여 감사드립니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">이번 2015년 개정판의 특징은 다음과 같습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">첫째, 2015년 초까지 이루어진 세법개정 내용과 시행령 개정내용을 문제와 함께 충실하게 반영하였습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">둘째, 감가상각비, 기부금, 대손충당금, 금융소득 종합과세 등 수험생들이 어렵게 여기는 부분에 대한 접근방법을 하나의 구조에 넣어서 풀이할 수 있는 틀을 마련하고 해답을 이에 따라 작성하였습니다. 또한 시험에 자주 출제되는 주요항목의 세무조정 접근방법을 도표 등을 통하여 단계적으로 제시하여 실전에서 빠르고 정확하게 문제를 풀어갈 수 있도록 하였습니다. 그리고 유사한 모든 문제의 답안을 그 단계법을 적용해 작성하여 자연스럽게 몸에 밸 수 있도록 하였습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">셋째, 2014년판에서 부족하다고 생각되는 부분을 각 주제별로 문제에 보완 반영하여 보다 목적 적합한 교재가 되도록 하였습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">넷째, 쉽게 접근하고 편안하게 정리할 수 있는 교재가 되도록 노력하였습니다. 주제별로 숲을 보고 나무를 볼 수 있도록 각 절별로 전체 구조를 파악하는 문제를 먼저 출제하여 정리한 후, 세부사항으로 들어갈 수 있도록 하였습니다. 각 문제별로 ① 문제, ② 그에 대한 핵심정리, ③ 해답풀이, ④ 해설의 순서로 집필하였고 추가적인 학습이 필요한 부분은 [Case 문제]로 별도로 다루었습니다. 특히 이번 2015년판에서는 각 문제별 해답을 실제 시험장에서 적어야 할 계산근거 위주로 간단하게 작성한 후, 해설에서 해답에 대한 자세한 설명을 함으로써 가독성을 높였습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">다섯째, 저자의 세법개론서와 유사한 체계로 구성하여 학습의 일관성을 유지하도록 하였습니다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: 13px; font-stretch: inherit; line-height: normal; color: rgb(102, 102, 106);">최선을 다했으나, 혹시 미처 발견하지 못한 오류는 없는지 두려움과 함께 좀 더 좋은 책을 만들수 있지 않았는가에 대한 아쉬움이 남습니다. 부족한 부분은 계속해서 보완해 나갈 것을 약속드리며, 독자 여러분의 충고와 질책을 당부합니다.  <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.5; color: rgb(102, 102, 106);">본서 출간 이후 추가적인 세법개정이나 행정해석 변경으로 수정사항이 발생하면 그때 그때 추록으로 보완하겠습니다.(‘<a href="http://www.uricpa.com/" style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.5; color: rgb(95, 95, 95); cursor: pointer;">www.uricpa.com</a><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림, Tahoma; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.5; color: rgb(102, 102, 106);">→ 정보센터 → 추록’ 참조) </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189685&s_order="><big>■ 세무회계연습 2: 소득세 부가가치세 상속세 및 증여세(2015)[제4판]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F20152279415363V93W6D11SJ1HQZ.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">25,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">22,500원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 225원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">정우승</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">상경사</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.27</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189685&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">2014년 8월에 발표된 세법개정안의 중요한 내용 중 하나는 경제활성화를 위한 가계소득 증대세제 3대 패키지의 도입입니다. 이는 기업소득 환류세제, 배당소득 증대세제 및 근로소득 증대세제로 구분되며 가계의 소득을 증대시켜 소비를 확대하고 내수를 진작시키고자 하는 목적에서 도입된 제도들입니다. 세무회계연습 제4판에서는 이러한 가계소득 증대세제를 포함하여 이번에 개정된 세법 내용 중 수험목적과 관련한 사항을 분석하여 문제에 반영하였고, 2014년 공인회계사 및 세무사 2차 시험 기출문제를 포함시켰으며, 평소에 미진하다고 생각되는 부분을 새로 고치고 가다듬었습니다. 이번에 개정된 세법의 주요내용은 다음과 같습니다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">  </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189682&s_order="><big>■ IFRS 중급회계 2 (2015)[제3판]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F20152279328HE6KE7HOCC3UCS1A.bmp"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">30,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">27,000원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 270원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">김기동, 김태동</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">샘앤북스</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.27</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189682&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">1. 국제회계기준의 충실한 반영<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">현재까지 공표된 한국채택국제회계기준인 기준서 제1001호 ‘재무제표의 표시’부터 기준서 제1114<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">호 ‘규제이연계정’까지와 해석서, 그리고 실무적용지침을 모두 반영하였다. 또한 수험목적으로 지엽<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">적이라고 생각하는 부분도 설명을 생략하지 않고, 보론에서 충분히 설명하였다. 다만 기준서 1039호 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">‘금융상품의 인식과 측정’을 대체하는 기준서 제1109호 ‘금융상품’은 의무적용시점이 아직 확정되지 않<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">은 것을 감안하여, 이에 대한 내용은 생략하였다.  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">2. 다양한 그림을 통한 시각적 효과의 극대화  <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">반복적인 회계처리를 단순 나열한 암기위주의 서술형 교재에서 탈피하여 책을 처음 접하는 수험생<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">들도 한 눈에 보다 많은 원리를 쉽게 이해할 수 있도록 노력하였다. 이는 회계학의 학습원리인 나무<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">가 아닌 숲을 볼 수 있는 자세를 가지게 할 것이며, 그림을 통한 자연스러운 암기효과를 기대할 수  <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">있을 것이다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">  </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189794&s_order="><big>■ 2015 세무회계연습 [법인세]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F2015329385030S6ZT2AYXPFYDMW.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">27,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">24,300원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 243원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">이철재, 선성관</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">탐진</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.26</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189794&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '', '산돌명조 L', '', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107); letter-spacing: 0pt;">2015<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107); letter-spacing: 0pt;">년 개정세법의 주요 내용은 다음과 같습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '', '산돌명조 L', '', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107); letter-spacing: 0pt;">.<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '', '산돌명조 L', '', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107); letter-spacing: 0pt;"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;">첫째, 기업의 소득이 투자<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">․임금<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">․배당 등을 통하여 가계의 소득으로 흘러 들어가는 선순환 구조를 만들기 위하여 자기자본 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">500억원 초과 기업과 상호출자기업집단에 소속된 기업에 대하여 미환류소득에 대한 법인세를 신설하여 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">2015.1.1.부터 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">2017.12.31.까지 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">한시적으로 적용하도록 하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">, <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">그와 동시에 임금과 배당소득에 대한 세제지원을 위하여 근로소득을 증대시킨 기업에 임금증가분의<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">10%를 세액공제하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">, 고배당 상장기업의 배당금에 대한 원천징수세율을 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">14%에서 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">9%로 인하하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">, 25% 세율에 의한 분리과세를 선택할 수 있도록 하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">. <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;">둘째, 재정건전성 확보와 과세형평성 제고를 위하여 법인세와 소득세의 외국납부세액공제의 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">공제방식을 국별한도방식으로 단일화하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">, <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">법인의 간접외국납부세액공제대상 자회사를 지분율 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">10%(자원개발사업 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">5%)이상에서 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">25%(자원개발사업 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">5%)이상으로 조정하고 외국손회사가 납부한 외국납부세액은 간접외국납부세액공제를 배제하도록 하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">.<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;">셋째, 작년부터 시작된 소득공제의 세액공제 전환정책에 따라 근로자와 성실사업자의 월세소득공제를 월세세액공제로 전환하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">,우리사주조합기부금 소득공제도 세액공제로 전환하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">.<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;">넷째, 노인들의 담세력이 취약한 점을 고려하여 천재지변 등의 부득이한 사유나 의료목적으로 연금계좌에서 연금외인출하는 경우 연금소득으로 보아 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">3<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">~<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">5%를 원천징수한 후 분리과세하도록 하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">, 부득이한 사유 없이 연금외인출한 경우에도 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">15% 원천징수 후 분리과세하도록 하였으며<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">, 이연퇴직소득을 연금수령하는 경우의 원천징수세율을 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">3%에서 연금외수령시 원천징수세액의 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">70%로 조정하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">.<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;">다섯째, 주택임대차시장의 안정을 위하여 개인의 주택임대소득이 연간 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">2천만원이하인 경우는 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">한시적으로 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">3<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">년간<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">(2014<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">~<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">2016<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">년 소득분<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">) <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">비과세하고 <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">2017<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: -0.1pt;">년 소득분부터 분리과세하는<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"> 한편<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">, 주거용 건물임대업에서 발생하는 결손금과 이월결손금을 종합소득금액에서 공제할 수 있도록 하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;">.<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, dotum, verdana, sans-serif; font-stretch: inherit; line-height: 1.6; color: rgb(80, 88, 107);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 9.3pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; letter-spacing: 0pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit;"> <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">여섯째,<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">퇴직소득세 과세체계를 전면 개편하여<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">2016<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">년부터 시행하도록 하고<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">, <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">파생상품의 거래로 발생하는 소득에<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">2016<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">년부터<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">10%<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: Dotum, 돋움; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">의 세율로 양도소득세를 과세하도록 하였습니다<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: '', '', '산돌명조 L', '', ''; font-size: 10pt; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.6; letter-spacing: 0pt; color: rgb(80, 88, 107);">.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 1.5;"> </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189564&s_order="><big>■ 2015 세무회계연습 1 : 법인세법</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F2015225153659QNFTNGQXLLC2L19J.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">27,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">24,300원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 243원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">주민규</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">세경사</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.25</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189564&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: 13px; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">창의적인 문제풀이방법을 제시하고, 실전에서 정확하고 신속하게 답안을 작성할 수 있도록 하였다. 공인회계사 및 세무사 2차 시험에 대비하기 위한 최적의 문제만 엄선하여 다양한 문제를 다수 수록하였고, 세법규정의 단순암기가 아닌 이해를 통하여 실전에 대비할 수 있도록 각 장별로 기본적인 문제에서부터 실전문제까지 순차적으로 집필하였다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: dotum, helvetica; font-size: 13px; font-stretch: inherit; line-height: 1.5; color: rgb(103, 103, 103);"> </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189565&s_order="><big>■ 2015 핵심정리 세법 (각 세법의 핵심이론 수록!)</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F2015225153913B80E71BI66XN6MU4.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">27,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">24,300원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 243원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">이철재, 주민규</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">세</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.25</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=189565&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);">본서에 지속적인 관심과 성원을 보내 주신 독자 여러분께 깊은 감사를 드립니다. 본서는 <객관식 세법>의 내용에서 개정된 법률 및 시행령을 반영하여 정리한 것입니다. 본서가 수험준비에 큰 도움이 되어 합격하시는 데 밑거름이 되기를 기원합니다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋움, Dotum, AppleGothic, sans-serif; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 20px; color: rgb(62, 62, 62);"> <div class="p_textbox" style="margin: 0px; padding: 9px 0px 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: 돋움, Dotum, AppleGothic, sans-serif; font-stretch: inherit; z-index: 10; word-break: break-all; color: rgb(62, 62, 62); line-height: 20px !important;"> 2015년 개정세법의 주요 내용은 다음과 같습니다.  법인세법의 개정사항으로는, 기업의 소득이 투자, 임금 또는 배당을 통하여 가계의 소득으로 원활하게 흘러들어가는 선순환 구조가 자리잡을 수 있도록 기업의 미환류소득에 대한 법인세를 도입하고, 중소기업 지원을 위하여 중소기업의 손금산입 기본한도를 2016년 12월 31일이 속하는 사업연도까지 한시적으로 종전 1,800만원에서 2,400만원으로 인상(소득세도 동일하게 개정)하며, 거래투명성을 높이고 납세협력비용을 절감하기 위하여 면세사업자의 전자계산서 발급과 국세청으로의 전송을 의무화하는 한편, 국내투자와 국외투자 간 과세 형평성을 높이기 위하여 외국자회사의 배당소득에 대한 간접외국납부세액 적용 대상인 국외자회사에 대한 모회사 주식보유 기준을 종전 10%에서 25%로 조정하였습니다. 또한 중소기업의 토지 등 양도소득에 대한 법인세를 2015년 12월 31일까지로 1년간 다시 유예하였습니다.  소득세법의 개정사항으로는, 해외거주자를 가장한 탈세를 방지하기 위하여 거주자 판정기준을 종전 국내에 1년 이상 거소를 둔 경우에서 183일 이상으로 강화하고, 임대차시장의 안정을 위하여 주택임대소득이 연간 2천만원 이하인 경우에는 한시적으로 3년간 비과세한 후 2017년 소득분부터 분리과세를 하도록 하였으며, 주거용 건물 임대업에서 발생하는 결손금과 이월결손금은 종합소득 과세표준을 계산할 때 공제할 수 있도록 하였습니다. 연금계좌에서 연금외수령하는 경우 무조건 15% 세율로 분리과세하며, 근로자의 노후소득 보장을 위하여 퇴직연금 납입액에 대해서는 별도로 300만원의 세액공제 한도를 추가하고, 퇴직금을 연금으로 수령하는 경우 일시금 수령시 세액의 70% 세율로 분리과세하도록 하였습니다. ?조세특례제한법?에서 고배당기업으로부터 지급받는 배당소득에 대한 과세특례 규정이 신설됨에 따라 금융소득 종합과세 산출세액 계산시 9% 세율을 적용받도록 하였고, 금융상품 간 과세형평을 제고하기 위하여 2016년도부터 파생상품의 거래로 발생하는 소득을 양도소득세 과세대상으로 규정하였습니다.  부가가치세법의 개정사항으로는, 국내소비자가 해외 오픈마켓을 통하여 구매하는 전자적 용역에 대하여 2015년 7월 1일부터 해외 오픈마켓 사업자가 간편하게 사업자 등록을 하여 부가가치세를 납부할 수 있도록 하는 제도를 신설하였고, 개인 사업자의 세부담 경감을 위하여 신용카드 등의 사용에 따른 매출세액 공제에서의 우대공제율(음식.숙박업을 영위하는 간이과세자의 경우 2.6%, 그 밖의 개인사업자의 경우 1.3%)의 적용기한을 2016년까지 2년간 연장하였습니다.  기타의 개정사항으로는, ''국세기본법''에서 국제거래나 국제거래를 이용한 증여를 통하여 국세를 포탈하거나 국세를 부정하게 환급ㆍ공제받은 경우의 부과제척기간을 종전 10년에서 15년으로 연장하고, 제2차 납세의무 대상에 유가증권시장 상장법인의 과점주주를 포함시켰으며, 국세의 과세표준과 세액 경정청구기간을 신고기한 경과 후 3년 이내에서 5년 이내로 연장하였습니다. 또한 세액의 납부 없이 수정신고.기한후신고만 한 경우에도 가산세 감면을 적용받을 수 있도록 하였습니다.  2015년 2월 17일  공저자　이철재, 주민규</div></td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190017&s_order="><big>■ 세무회계연습 2(2015)</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F20153494313EB3HB4EL990R9PY7.bmp"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">25,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">22,500원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 225원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">정재연,이승철,이승연</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">나무와사람</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.02.23</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190017&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">이 책은 공인회계사 2차시험 세법 과목과 세무사 2차시험 회계학 Ⅱ부 과목 대비 주관식 문제 연습서입니다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: 13px; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">이 책의 내용에는 2015년 1월 1일 공포되고 동일자로 시행되는 각 조세관련 법률의 개정내용과 2015년 2월 3일 공포된 시행령의 개정내용을 반영하였습니다.  <p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">이 책에 대한 강의는 나무경영아카데미 인터넷 홈페이지 <a href="http://namucpa.com/" target="_self" style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; color: rgb(95, 95, 95);">http://namucpa.com</a> 또는 <a href="http://namucta.com/" target="_self" style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: inherit; color: rgb(95, 95, 95);">http://namucta.com</a>에서 수강하실 수 있습니다.<span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 굴림; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 16.7999992370605px; color: rgb(34, 34, 34);">  </td> </tr> </tbody> </table> <table style="border-style: none; text-align: left; width: 586px; height: 340px;" border="1" cellpadding="2" cellspacing="5"> <tbody> <tr> <td rowspan="1" colspan="3" style="border-style: none none solid; border-width: 2px; border-bottom: 2px solid rgb(109, 174, 220); width: 572px;"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190016&s_order="><big>■ 세법입문(2015)[제3판]</big></a></td> </tr> <tr> <td style="border-style: none; width: 131px; text-align: center;" colspan="1" rowspan="6"><img style="width: 112px; height: 160px;" alt="book_image" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2FimageStorage%2F201534162648IF7MF9IPDD4VET2C.jpg"></td> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">정가</td> <td style="border-style: none; width: 364px; height: 22px;">11,000원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">판매가</td> <td style="border-style: none; width: 364px; height: 22px;">9,900원(10% 할인) </td></tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">적립금</td> <td style="border-style: none; width: 364px; height: 22px;"><img style="width: 11px; height: 11px;" alt="point_icon" src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.booktion.kr%2Fimages%2Fcommon%2Ficon_point.png"> 99원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">저자</td> <td style="border-style: none; width: 364px; height: 22px;">이승원</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">출판사</td> <td style="border-style: none; width: 364px; height: 22px;">나무와사람</td> </tr> <tr> <td style="border-style: none; height: 22px; background-color: rgb(242, 242, 242);">발행일</td> <td style="border-style: none; width: 364px; height: 22px;">2015.03.03</td> </tr><tr> </tr><tr style="font-weight: bold;"> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); height: 22px; width: 572px; text-align: right;" colspan="3" rowspan="1"><a target="_blank" href="http://www.booktion.kr/index/view.asp?mm=&mn=&pn=&page=&prodno=190016&s_order=">북션으로 할인+적립받고 구입하러가기 !</a></td> </tr> <tr> <td style="border-style: none none solid; border-width: 2px 2px 1px; border-bottom: 1px solid rgb(109, 174, 220); text-align: justify; width: 572px;" colspan="3" rowspan="1"><p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"> <span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋음; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 19.2000007629395px; color: rgb(102, 102, 102); letter-spacing: -1px;">본 교재는 세법을 처음 공부하는 분들을 위한 이승원 선생님의 세법입문 강의 교재입니다<p style="margin-top: 5px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 13px; font-family: dotum, helvetica; font-stretch: inherit; line-height: 18px; color: rgb(103, 103, 103);"><span style="margin: 0px; padding: 0px; border: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-family: 돋음; font-size: inherit; font-style: inherit; font-variant: inherit; font-weight: inherit; font-stretch: inherit; line-height: 19.2000007629395px; color: rgb(102, 102, 102); letter-spacing: -1px;">자세한 설명과 필기페이지로 학습의 빠른 이해를 도와드리고 있습니다.</td> </tr> </tbody> </table>